网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on
the use of traditional financial measures in order to assess the performance of GER since it commenced operations
in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to
the adoption of a balanced scorecard approach to performance measurement within GER.
Required:
(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of
a balanced scorecard approach to performance measurement within GER. (8 marks)
参考答案
更多 “ 5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard tothe adoption of a balanced scorecard approach to performance measurement within GER.Required:(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption ofa balanced scorecard approach to performance measurement within GER. (8 marks) ” 相关考题
考题
(ii) the recent financial performance of Merton plc from a shareholder perspective. Clearly identify anyissues that you consider should be brought to the attention of the ordinary shareholders. (15 marks)
考题
3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred taxprovision for their company. They are quite surprised at the impact on the provision caused by changes in accountingstandards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-basedPayment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 andthe directors are unsure how the deferred tax provision will be calculated in its financial statements ended on thatdate including the opening provision at 1 November 2003.Required:(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferredtaxation under IAS12 ‘Income Taxes’. (5 marks)
考题
5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)
考题
(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.These amounts are not based on salaries paid to the director under an employment contract. Sirus hascontractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary ofthe director’s retirement. If the director dies, an amount representing the present value of the future paymentis paid to the director’s estate.(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.The rights to the annuities are determined by the length of service of the former directors and are set out in theformer directors’ service contracts. (6 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
考题
(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered itessential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakersand the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the‘value for money’ of each seminar.Required:Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.(6 marks)
考题
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitativenon-financial performance measures that could be used to assess the ‘quality of service’ provided by theDental Health Partnership. (3 marks)
考题
3 The Chemical Services Group plc (CSG), which operates a divisionalised structure, provides services to industrial anddomestic customers in Swingland, a country whose economic climate is subject to significant variations. There havebeen a number of recent changes at board level within CSG and therefore the managing director called a meeting ofthe board of directors at which each of four recently appointed directors put forward their view as to what their primaryfocus should be. These were as follows:The research and development director stated that ‘my primary focus is upon ensuring that we continue to developthe products and services that satisfy the requirements of our existing and potential customers’.The finance director stated that ‘my primary focus is upon keeping our investors satisfied’.The human resources director stated that ‘my primary focus is upon ensuring that we take all the steps necessary toestablish and maintain our reputation as a responsible employer’.The corporate affairs director stated that ‘my primary focus is upon the need to ensure that we are recognised as asocially responsible organisation’.Required:(a) Discuss the criteria that should be considered in deciding upon suitable performance measures in respect ofthe primary focus of each of the FOUR directors of CSG providing THREE appropriate quantitative measuresfor each primary focus.Note: your answer may include financial or non-financial quantitative measures. (12 marks)
考题
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)
考题
(iii) assesses TSC in terms of financial performance, competitiveness, service quality, resource utilisation,flexibility and innovation and discusses the interrelationships between these terms, incorporatingexamples from within TSC; and (10 marks)
考题
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)
考题
(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’scentres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.Required:Discuss the problems that the directors of HFG might experience in their wish to benchmark the performanceof HFG with the performance of SFC, and recommend how such problems might be successfully addressed.(7 marks)
考题
A financial ______ should be carried out for any potential venture in the manufacturing sector, in order to assess the relationship between production volume, production cost and profits.A．break-even analysisB．benefit streamsC．IRR analysisD．capital cost
考题
For years people have been saying that the railways are dead. We all keep hearing that trains are slow, that they lose money, that they’re dying. But this is far from the true. In these days of expensive oil, the railways have become highly competitive with motorcars and planes. If you want to carry people or goods from place to place, they’re cheaper than planes. And they have much in common with planes. A plane goes in a straight line and so does a railway. What is more, a railway takes you from the heart of a city center. It doesn’t hold you up as a car does, in endless traffic jams. And a single train can carry goods which no plane or motorcar could ever do.Far from being dead, the railways are very much alive. Modern railway lines give you a smooth, untroubled journey. Where else can you eat well, sleep in comfort, feel safe and enjoy the scene while you are traveling at speed at the same time? And we are only at the beginning. For we have just entered the age of super-fast trains, trains traveling at 150 miles an hour and more. Soon we will be wondering why we spent so much on motorways we can’t use because we have not enough money to buy the oil and planes we can’t fly in for the same reason.1. Some people think the railways are dead for many reasons EXCEPT that ____.A. planes and motorcars have taken the place of trainsB. oil is expensive todayC. trains are slowD. railways lose money2. The writers idea seems to be that ______.A. we can do without railwaysB. trains have much in common with motorcars and planesC. motorcars and planes are not as good as trainsD. trains are as good as motorcars and planes3. According to the writer, which of the following is NOT the advantage of railways?A. It is cheaper to travel by train than by plane.B. Super-fast trains travel even faster than planes.C. The railway station is usually at the center of a city.D. A train carries more goods than a motorcar or plane does.4. The writer thinks that the railways, far from being dead, are very much alive because ___________.A. we can have a smooth and untroubled journeyB. we’ll not have enough money to fly everywhereC. we can now travel in super-fast trainsD. all of the above5. The best title for this passage may be ________.A. The Best Choice: Train, Motorcar or PlaneB. The Dying RailwaysC. Super-fast Trains in the FutureD. Not the End, But the Beginning
考题
Rate your level of proficiency with managing and maintaining a server environment, including monitoringsystem and server performance, managing Web servers, monitoring and analyzing events, managing softwareupdates and site licenses, monitoring file and print servers, and managing servers remotely. （）A. I am considered an expert on this. I have successfully done this multiple times without assistance or error. I train or supervise others on this activity. Others come to me when they have questions or need assistance with this.B. I have successfully done this without assistance and with few errors, but I do not train or supervise others on this activity.C. I am proficient at this. I have successfully done this on my own, but I occasionally require assistance for some types of problems encountered when doing this and/or occasionally make minor errors.D. I have successfully done this with the assistance of others or specific instructions.E. I am a novice. I have not done this yet or I am learning.
考题
听力原文：The foreign exchange market operates much like other financial markets, but isn't located in a specific place like a stock exchange.(9)A．The foreign exchange market operates like other financial markets in every respect.B．The foreign exchange market has a specific place like a stock exchange.C．There's no physical market place such as stock exchanges for the foreign exchange transactions.D．The foreign exchange market operates quite differently since the former has no physical market place.
考题
To assess how well a student is performing relative to his or her own previous performance,a teacher would use_________ assessment.
A．criterion-referenced
B．individual-referenced
C．norm-referenced
D．peer
考题
The earned value technique is a commonly used method of performance measurement. It integrates project scope, cost, and schedule measures to help the project management team assess project performance. If a project’s Schedule Performance Index（SPI=EV/PV） value less than1.0, it means that_（）.A.the project is a head of its planned schedule
B.less work was completed than was planned
C.the cost overrun for work completed
D.the cost under-run of performance to date
考题
To assess how well a student is performing relative to his or her own previous performance,a teacher should use_________assessment.A.criterion-referenced
B.individual-referenced
C.norm-referenced
D.peer
考题
Companycom has several CR3 HMCs managing their p690 servers. They have purchased a new p5 570 and would like to manage the new system with an existing HMC. What is required to support this environment?（）A、Free up one HMC and update the software for use with the p5 570B、Connect the new p5 570 server to an existing HMC and manage the p690s and p5 570 from that HMCC、Order a new HMC to support the new p5 570 server since the CR3 HMC is not supported for a p5 570D、Backup the HMC to DVD-RAM and select HMC migrate to move all the profile data to the new HMC software
考题
An RPC/encoded Web service experiences poor performance at high message volumes. What can a developer do to improve this performance？（）A、 Turn off marshallingB、 Use binary encodingC、 Use RPC/literal encodingD、 Use document/literal encodingE、 Redesign to use more granular messaging
考题
You are a systems administrator responsible for managing a Windows Server 2008 SMTP server.Recently， users have complained that a Web application running on the same server is experiencing performance problems at specific times of the day. You suspect that the problem might be related to loadplaced on the SMTP Server service. Which of the following methods should you use to monitor theperformance of an SMTP virtual server over time？（）A、The Current Sessions section of IIS 6.0 ManagerB、SMTP Server counters collected by Performance MonitorC、Windows Event Viewer： Application LogD、Windows Event Viewer： System Log
考题
单选题The Ship Security Plan should indicate the operational and physical （） the ship itself should take to ensure it always operates at security level 1.A
precaution measuresB
safety measuresC
security measuresD
emergency response measures
考题
填空题胃食管反流(GER)的治疗包括_____治疗、_____治疗、_____治疗和_____治疗。
热门标签
最新试卷
